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A taxpayer inquired which tax year should be used to declare the sale of a commercial premises where the deed was signed in 2020, but a suspensive condition was only met in 2021. The DGT ruled that the tax imputation depends on the moment the asset is delivered.
Cuestión planteada Imputación temporal de la ganancia o pérdida en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida patrimonial debe imputarse en el periodo impositivo en que ocurre la alteración patrimonial, que es el momento de la entrega del bien. Si la escritura se otorga bajo condición suspensiva y la entrega se pospone, la alteración se produce cuando se realiza la entrega. Debido a la falta de información sobre la condición y la entrega, no se puede determinar si corresponde al ejercicio 2020 o 2021.
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